مبادئ التكاليف والمحاسبة الإدارية حسب 202
Cost accounting is a specialized area of accounting that makes records, classifies, summarizes, and provides insights into the costs associated with a process. Through this course I will try to simpli
- جامعة الأميرة نورة بنت عبدالرحمن
- Created by Sarah Abdullah MA.
- Last update 2022-01-12
- العربية English
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Chapter 1 - The Manager and Management Accounting
- Introduction 03:03
- Accounting Discipline Overview 07:06
- Major Differences Between Management and Financial Accounting 06:43
- Strategic Decisions and The Management Accountant 06:38
- Value Chain Analysis 07:06
- Customer Relationship Management (CRM) 03:03
- Supply Chain Analysis 05:38
- Key Success Factors 03:19
- The Five-Step Decision-Making Process 03:11
- Planning and Control System 05:27
- Management Accounting Guidelines 03:41
- Line and Staff Relationship 04:27
- Management Accounting Beyond the Numbers 03:03
- Professional Ethics 03:48
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Chapter 2 - An Introduction to Cost Term and Purposes
- Basic Cost Terminology 03:41
- Cost Object Examples 03:28
- Basic Terminology 2 05:12
- Direct and Indirect Costs 05:52
- Factors Affecting Direct and Indirect Cost Classifications 03:15
- Cost Behavior Patterns (Variable Costs and Fixed Costs) 12:00
- Cost Behavior Summarized 05:22
- Other Cost Concepts 05:52
- Multiple Classifications of Costs 05:28
- Use Unit Cost Cautiously 04:07
- Different types of Firms and Inventory 05:29
- Inventoriable Costs 05:38
- Cash Flow 11:39
- Multiple Step Income Statement 11:13
- Other Cost Considerations 05:32
- Different Product Costs for Different Purposes 04:57
- A framework for Cost Accounting and Cost Management 02:09
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Chapter 3 - Cost-Volume-Profit Analysis
- Introduction / Essential CVP Analysis 04:54
- A Five step Decision Making Process 02:03
- Foundational Assumptions Used in CVP Analysis 05:31
- Basic CVP Equations - Contribution Margin 09:15
- CVP on Spreadsheet 04:37
- CVP Chart 02:18
- Cost-Volume-Profit Equation (CM Method) 06:31
- CVP Analysis Example 08:10
- Breakeven Point 01:38
- Equation Method 03:26
- CM Method, Graphically 04:50
- Breakeven Point - Profit Planning 03:36
- Using CVP Analysis Example 03:20
- CVP and Income Taxes 06:25
- Sensitivity Analysis 03:16
- Using CVP Analysis Example 06:16
- Using CVP Analysis for Decision Making 10:36
- Margin of Safety 05:50
- CVP for Service and Not-For-Profit Organization 03:11
- Contribution Margin Vs Gross Margin 04:41
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Chapter 4 - Job Costing
- Introduction 02:32
- Basic and New Terminology 05:08
- Costing systems 04:37
- Costing Systems Illustrated 06:48
- Seven-Step Job Costing 09:12
- Seven-Step Job Costing 09:12
- Seven-Step Job Costing (Example) 17:21
- Contrasting Actual Costing 03:58
- Flow of Costs in Job Costing 05:47
- Job Costing Overview 04:29
- Journal Entries 04:56
- Journal Entries 2 04:50
- Journal Entries 3 04:45
- Illustrated General Ledger in Job Cost Environment 11:14
- Illustrated Subsidiary Ledger 03:09
- Accounting for Overhead 08:00
- Job Costing in the service Sector 03:26
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Chapter 5 - Activity-Based Costing and Activity-Based Management
- Introduction 03:17
- Background 02:35
- Broad Averaging 05:16
- Product Cost-Subsidization 06:11
- Plastim Example 05:07
- Reasons for Refining Cost System 04:16
- Cost Hierarchies 08:05
- Platism and ABC Calculations 08:00
- Platism Simple and ABC Compared 05:50
- Conclusions 02:49
- ABC Vs. Simple Costing 05:27
- Signals that Suggests that ABC Implementations could Help a Firm 04:39
- Activity Based Management 03:37
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Chapter 6 - Master Budget and Responsibility Accounting
- Introduction to the Budget 05:42
- Budgeting Cycle 06:01
- Master Budget 07:26
- The Master Budget (Diagram) 03:08
- The Sales Budget 05:04
- The Production Budget 10:25
- The Direct Material Budget 11:15
- The Direct Labor Budget 06:45
- The Manufacturing Overhead Budget 03:38
- The Selling and Administrative Expense Budget 03:40
- The Cash Budget 24:33
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Chapter 7 - Flexible Budgets, and Direct-Cost Variances
- Basic Concept 06:36
- Profit Variance 01:38
- Static Budget Variance 10:10
- Fixable-Budget Variance 09:20
- Sales Volume Variance 07:03
- Variances and Benchmarking 09:30
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Chapter 8 - Flexible Budgets, overhead costs Variance, and management control
- Planning Variable and Fixed Overhead 05:31
- Developing Budgeted Variable Overhead Cost Rates 03:54
- Variable OH Efficiency and Production Variances 03:57
- Variable OH Example 06:18
- Developing Budgeted Fixed Overhead rates-intro 03:34
- Fixed OH Variances 06:05
- Variance Analysis 02:10
- Overhead Variances in nonmanufacturing settings 05:00
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Chapter 9 - Inventory Costing And Capacity Analysis
- Inventory Costing Choices 05:30
- Differences in Income 10:25
- Comparing Income Statements for Multiple Years 04:51
- Comparative Income Effects 04:14
- Absorption Costing and Performance Measurement 04:08
- Proposals for Revising Performance Evaluation 02:37
- Extreme Variable Costing Throughput Costing 05:43
- Costing Systems Compared 03:03
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Exercises and Homeworks
- CH02 - Q 2-25 10:13
- Ch02 - Q 2-23 10:06
- Ch02 - Q 2-24 06:27
- CH02 - Q 2-36 10:35
- CH02 - Q 2-38 08:57
- CH02 - Q 2-37 10:08
- CH02 - Q3 06:11
- CH02 - Q4 07:43
- Ch03 - 3-25 09:57
- CH03 - 3-26 10:19
- CH03 - 3-38 14:21
- Ch03 - 3-35 08:20
- CH03 - 3-43 18:24
- CH03 - 3-38 14:21
- CH04- Job Costing, Process Costing 10:58
- CH04 - 4-23 12:01
- CH04 - Job Costing, Journal Entries 19:42
- CH05 - 5-21 09:33
- CH05 - 5-26 14:00
- CH06 - Budgeting Exercise 00:00
- CH07 - Exercises 27:00
- CH08 - (8-21, 8-22) 21:57
- CH09 - Exercises 16:19
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Tutorials
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Chapter 1 - The Manager and Management Accounting
- Cost accounting is a specialized area of accounting that makes records, classifies, summarizes, and provides insights into the costs associated with a process. Through this course I will try to simplify the concepts of this area of accounting and provide fine explanation of the content that helps the student to advance in the course.
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Sarah is a Financial Controller with a Master degree from IE Business School in Finance and a Master degree from King Saud University in the sciences of accounting. She got her Bachelor degree in accounting from Princess Nourah University. Sarah has two jobs beside working with Vision Academy. She works as a part time lecturer in TVTC and as Financial Controller in a government entity. Combining her expertise both from a professional and academic fields. Sarah is certified in IFRS standards from Deloitte. She was also certified in Corporate finance and economics for capital markets from CFI. In addition to a certificate in governmental accounting .from The Institute of Public Administration She's determined to give a great deal through her courses.
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Lectures
142 Videos
Duration
18:44:12
Material
22 Files
Assignments
Yes, Completely
Labs
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Project
No
Certificate
Not Applicable
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شرحك رااائع ماشاء الله و متعاونة جدا ساعدتيني كثير هذا السمستر الله يعطيك العافية
تجربتي جداً سيئة للأمانة الشرح نهائياً مو واضح ولا استفدت منه كان اقرب للقراءة من كونه شرح السلايدات تنفتح وتنقرا فقط مافي اي شرح مفصل، تأخير جداً في الرد في حال حصل اي سؤال، بعض القوائم والمسائل تحتاج شرح على نوت خارجي وهالشي ما توفر، طريقة حل اسئلة الشابترز جداً معقده وكلااام كثييير للدرجه مارح تفهمين طريقة الحل وبينما يمكن اختصاره بشي اوضح واسهل، تجربة سيئة ولن تتكرر ابداً👎🏻